GIFT   OF 


ECONOMIC! 


STATE  OF  INDIANA 


Public  Accounting  Law 


Officers 

THE  STATE  BOARD  OF  ACCOUNTS 

JAMES  P.  GOODRICH Governor 

OTTO  L.  KLAUSS Auditor  of  State 

GILBERT  H.  HENDREN State  Examiner 

GEORGE  M.  CRANE Secretary  of  the  Board 

DEPARTMENT  OF  INSPECTION  AND  SUPERVISION 
OF  PUBLIC  OFFICES 

GILBERT  H.  HENDREN State  Examiner 

LAWRENCE  F.  ORR Deputy  Examiner 

WALTER  G.  OWENS Deputy  Examiner 

GEORGE  M.  CRANE Clerk  of  Department 


FT.  WAYNE  PRINTING  CO.  FT.  WAYNE,  1ND. 


PUBLIC  ACCOUNTING  LAW 


Public  Accounts — Officials — Appointments  by  Gov- 
ernor. 

1.  There  is  hereby  created  and  established  a  depart- 
ment of  inspection  and  supervision  of  public  offices.  The 
principal  officer  of  said  department  shall  be  known  as 
state  examiner,  who  shall  be  appointed  by  the  governor, 
within  ten  days  from  the  time  this  amendment  becomes 
effective,  and  who  shall  hold  office  for  a  term  of  four  years 
from  the  date  of  such  appointment.  His  successor  shall 
be  appointed  for  a  term  of  four  years.  The  state  examiner 
shall  receive  an  annual  salary  of  four  thousand  dollars, 
and  shall  be  a  skilled  accountant.  There  shall  also  be 
appointed  by  the  governor  two  deputy  examiners  who 
shall  have  like  qualifications  as  the  state  examiner,  and 
who  shall  be  of  different  political  parties,  and  each  deputy 
examiner  shall  receive  an  annual  salary  of  three  thousand 
dollars,  and  such  deputy  examiners  shall  be  subordinate 
to  the  state  examiner.  One  of  such  deputy  examiners 
shall  be  appointed  for  two  years  and  the  other  for  four 
years,  and  their  successors  shall  be  appointed  for  four 
years.  The  state  examiner  and  the  deputy  examiners 
shall  be  subject  to  removal  by  the  governor  for  incom- 
petency  or  for  misconduct  of  the  office,  after  a  hearing 
upon  due  notice  and  upon  stated  charges  in  writing.  An 
appeal  may  be  taken  by  the  officer  affected,  from  the  ac- 
tion of  the  governor  in  removing  him,  to  the  circuit  or 
superior  courts  of  Marion  county.  The  clerk  of  said 
department  shall  be  appointed  by  the  state  examiner,  and 
shall  be  responsible  to  the  state  examiner,  and  shall 
receive  an  annual  salary  of  two  thousand  dollars.  Said 
salaries  provided  by  this  section  shall  be  paid  monthly 
out  of  any  moneys  of  the  state  not  otherwise  appropriated. 
The  department  of  inspection  and  supervision  of  public 


420644 


*  with  suitable  quarters  in  the 
state  house.  (Sec.  1,  Act  of  1909  as  amended,  Acts  1915, 
p.  138.) 

State  Board  of  Accounts — Powers — Duties. 

2.  The  governor,  the  auditor  of  state  and  state 
examiner  shall  constitute  the  state  board  of  accounts  and 
as  such  shall  formulate,  prescribe  and  install  a  system  of 
accounting  and  reporting  in  conformity  with  the  pro- 
visions of  this  act,  which  shall  be  uniform  for  every  public 
office  and  every  public  account  of  the  same  class,  and 
which  shall  exhibit  true  accounts  and  detailed  statements 
of  funds  collected,  received  and  expended  for  or  on  ac- 
count of  the  public  for  any  and  every  purpose  whatever, 
and  by  all  public  officers,  employes  or  other  persons, 
and  which  shall  show  the  receipt,  use  and  disposition  of 
all  public  property,  and  the  income,  if  any,  derived  there- 
from; and  shall  show  all  sources  of  public  income  and  the 
amounts  due  and  received  from  each  source,  and  shall 
show  all  receipts,  vouchers  and  other  documents  kept,  or 
that  may  be  required  to  be  kept,  necessary  to  separate 
to  itself  and  prove  the  validity  of  every  transaction;  and 
they  shall  formulate  all  statements  and  reports  made  or 
required  to  be  made  for  the  internal  administration  of  the 
office  to  which  they  pertain,  and  all  reports  published  or 
that  may  be  required  to  be  made  or  published  for  filing 
in  the  office  'of  state  examiner  or  for  the  information  of 
the  people,  regarding  any  and  all  details  of  the  financial 
administration  of  public  affairs;  and  they  shall  from  time 
to  time  make  and  enforce  such  changes  in  the  system  and 
foims  of  accounting  and  reporting  as  shall  by  them  be 
deemed  wise  or  as  may  become  necessary  in  order  to  con- 
form to  law.  (Sec.  2,  Acts  1909,  p.  136;  Sec.  7546b  Burns' 
R.  S.  1914.) 

Separate  Accounts. 

3.     Separate   accounts   shall    be    kept    for   every    ap- 
propriation or  fund  made  by  or  accruing  to  any  munici- 


pality,  showing  date  and  manner  of  each  payment  made 
out  of  the  funds  provided  for  [by]  such  appropriation, 
the  name,  address  and  vocation  of  each  person,  firm,  or- 
ganization, corporation  or  association  to  whom  paid,  and 
for  what  paid,  such  name,  vocation  and  address  to  be 
embodied  in  and  verified  in  all  claims  by  law  required  to 
be  filed  for  payment.  Separate  accounts  shall  be  kept 
for  each  department,  undertaking,  institution  and  public 
service  industry.  Accounts  of  public  service  industries 
shall  show  the  true  and  entire  cost  of  the  ownership  and 
operation  thereof,  the  amount  collected  annually  by  gen- 
eral or  special  taxation  for  service  rendered  to  the  public 
and  the  amount  and  character  of  the  service  rendered 
therefor,  and  the  amount  collected  annually  from  private 
users,  if  any,  for  service  rendered  to  them,  and  the  amount 
and  character  of  the  service  rendered  therefor.  (Sec.  3, 
Acts  1909.  p,  136;  Sec.  7546c  Burns'  R.  S.  1914.) 

State  Examiner — Reports  to — Contents. 

4.  The  state  examiner  shall  require  from  every 
municipality  and  every  public  institution,  financial  re- 
ports covering  the  full  period  of  each  fiscal  year,  said 
reports  to  be  made  respectively  by  the  county  auditor, 
township  trustee,  city  clerk,  town  clerk  and  secretary  of 
the  board  of  school  trustees  or  commissioners  for  their 
respective  municipalities,  and  by  the  superintendents  of 
public  institutions,  in  accordance  with  the  forms  and 
methods  herein  provided  for,  which  shall  be  uniform  for 
all  accounts  of  the  same  class,  which  said  reports  shall  be 
prepared,  verified  and  filed  with  the  state  examiner 
within  thirty  days  after  the  close  of  each  fiscal  year,  which 
shall  be  December  31st  of  each  year  in  all  cases  in  which 
the  fiscal  year  is  not  otherwise  fixed  by  law.  Such  re- 
ports shall  contain  an  accurate  statement,  in  summarized 
form,  of  all  collections  made  by  or  receipts  received  by 
such  municipalities  and  institutions  from  all  sources,  all 
accounts  due  the  public  treasury  but  not  collected  and  of 


all  expenditures  for  every  purpose  and  by  what  authority 
authorized,  and  also: 

(a)  A  statement  of  all  costs  of  ownership  and  opera- 
tion and  of  all  income  of  every  public  service  industry, 
owned  by  any  municipality. 

(b)  A  statement  of  the  entire  public  debt  of  each 
municipality  and  such  other  and  further  or  more  specific 
information  in  relation  to  the  cost  of  any  branch  of  the 
municipal  service  or  any  improvement  therein  as  may  be 
required  by  the  state  examiner. 

(c)  A  statement  of  all  revenues  received  from  the 
payments  of  liquor  licenses  and  in  addition  thereto  an 
itemized    statement    of    all    amounts   remaining    unpaid 
upon  any  liquor  licenses  theretofore  granted  or  then  in 
force. 

(d)  A  statement  showing  the  amount  of  the  common 
school  funds  in  the  custody  of  each  county,  including  an 
itemized  statement  showing  the  investment  of  all  such 
funds,  of  delinquent  school  fund  mortgages,  and  of  lands 
forfeited    for    non-payment    of   school    fund    mortgages. 
(Sec.  4,  Acts  1909,  p.  136;  Sec.  7546d  Burns  R.  S.  1914.) 

Examiner — Comparative  Statistics. 

5.  The  substance  of  the  reports  required  by  the  pro- 
visions of  this  act  shall  be  arranged  by  the  state  examiner 
in  such  form  as  shall  indicate  the  comparative  receipts 
of  the  various  sources  of  revenue  and  the  comparative 
costs  of  the  several  branches  of  government  in  the  speci- 
fied municipalities  and  shall  be  published  in  an  annual 
statement  of  comparative  statistics,  which  shall  be  issued 
for  each  class  of  municipalities  at  the  expense  of  the  state 
as  a  public  document,  and  shall  be  submitted  by  the  state 
examiner  annually  to  the  governor  and  to  the  legislature 
at  each  regular  session.  Copies  thereof  shall  also  be 
furnished  by  him  to  each  municipality  named  therein. 
(Sec.  5,  Acts  1909,  p.  136;  Sec.  7$46e  Burns  R.  S.  1914-) 


Forms  for  Reports — Blanks,  Etc. 

6.  The  governor,  auditor  of  state  and  state  examiner 
shall    formulate,    prescribe    and    approve   the   forms   for 
reports  herein  required  to  be  made,  and  the  state  exam- 
iner shall  annually  furnish  to  the  officers  required  to  make 
reports  by  the  provisions  of  this  act,  at  least  ninety  days 
before  the  time  such  reports  are  required  to  be  filed  with 
him,  such  printed  blanks  and  forms  on  which  shall  be 
indicated  the  information  required,   together  with  suit- 
able printed  instructions   for  filling  out   the  same.     In 
formulating,  prescribing  and  installing  a  uniform  system 
of   accounting   and  reporting,   the  governor,   auditor   of 
state  and  state  examiner  may  employ  necessary  clerical 
assistants  and  one  or  more  expert  assistants  at  a  reason- 
able compensation  to  be  by  them  determined,  and  such 
compensation  shall  be  paid  out  of  any  moneys  not  other- 
wise appropriated,  upon  vouchers  certified  as  to  correct- 
ness by  the  state  examiner,  and  complying  in  all  respects 
with    the   law   relating   to    disbursements    by    the    state 
government.     (Sec.  6,  Acts  1909,  p.  136;  Sec.  7 5 46 f  Burns 
R.  S.  1914). 

Field  Examiners  -  -  Appointment  -  -  Duty  -  -  Com- 
pensation. 

7.  The  state  examiner  shall  appoint  assistants  not 
exceeding  such  number  as  in  the  judgment  of  the  gover- 
nor, the  auditor  and  the  state  examiner  may  be  required 
to  administer  the  provisions  of  an  act  entitled  "An  act 
concerning  public  accounting  and  reporting  and  super- 
vision thereof,   and  providing  penalties  for  violation  of 
this  act,"  approved  March  4,  1909.     Such  assistants  shall 
be  known  as  "field  examiners"  and  shall  at  all  times  be 
subject  to  the  order  and  direction  of  the  state  examiner 
and  shall  be  charged  with  the  duty  of  inspecting  and 
examining  accounts  of  any  officer,  ex-officer,  institution 
or  municipality.     Such  field  examiners  shall  be  paid  the 
sum  of  eight  dollars  per  day  for  each  day  actually  em- 


ployed,  and  one  railroad  fare  each  way  between  their 
respective  homes  and  the  place  of  examination.  A  day 
under  the  provision  of  this  act  shall  mean  a  period  of 
eight  hours  of  actual  service  rendered  in  the  inspection 
or  examination  of  the  accounts  of  any  officer,  ex-officer,  in- 
stitution or  municipality  and  no  allowance  shall  be  made 
for  the  time  in  traveling  to  and  from  the  place  of  exam- 
ination. No  field  examiner  shall  receive  more  than  one 
per  diem  for  work  performed  in  any  one  day,  and  no 
other  allowance  shall  be  made  to  such  field  examiners 
other  than  that  provided  herein.  (Sec.  1,  Acts  1911,  p. 
195;  Sec.  7 5 46 x  Burns  R.  S.  1914.} 

Competitive  Examinations. 

8.  Such  field  examiners  shall  be  appointed  from  ap- 
plicants who  shall  have  successfully  passed  an  open,  com- 
petitive examination  for  testing  their  fitness  for  appoint- 
ment.    Such  examinations  shall  be  made  at  stated  periods 
by  the  chief  examiner  and  deputy  examiners  after  due 
announcement  in  the  public  press,  and  shall  be  practical 
in  their  character,  and  as  far  as  may  be  shall  relate  to 
those  matters  which  will  fairly  test  the  relative  capacity 
and  fitness  of  the  persons  examined  to  discharge  the  duties 
of  the  office,  and  all  appointments  of  field  examiners  shall 
be  made  solely  upon  the  ground  of  fitness  and  without 
regard  to  the  political  affiliation  of  the  appointee,  except- 
ing that  no  more  than  one-half  of  the  number  of  field 
examiners  employed  at  any  one  time  shall  belong  to  any 
one  political  party.     The  state  board  of  accounts  is  em- 
powered to  make  and  establish,  and  from  time  to  time 
alter  and  amend  by-laws,  rules  and  regulations  for  the 
proper   enforcement   of  the    provisions    of    this    section. 
(Sec.  9,  Acts  1909,  p.  136;  Sec.  7546k  Burns  R.  S.  1914-} 

State  Examiners — Duties — Powers. 

9.  It  shall  be  the  duty  of  the  state  examiner,  and  he 
is  given  full  power  to  examine  personally  or  through  the 
deputy  examiners  and  field  examiners,  all  accounts  and 


all  financial  affairs  of  every  public  office  and  officer  and 
of  every  public  institution,  including  all  state  offices  and 
state  institutions,  and  shall  make  such  examinations  at 
least  one  each  year.  On  every  such  examination  inquiry 
shall  be  made  as  to  the  financial  condition  and  resources 
of  each  municipality  or  institution,  whether  the  laws  of 
the  state  and  the  requirements  of  the  department  of 
inspection  and  supervision  of  public  offices  have  been 
complied  with,  and  into  the  methods  and  accuracy  of 
the  accounts  and  reports  of  the  office  examined.  Such 
examinations  shall  be  made  without  notice.  The  state 
examiner,  deputy  examiners  or  any  field  examiner  when 
engaged  in  making  any  examination  as  provided  in  this 
act,  or  when  engaged  in  any  official  duty  devolved  upon 
them  as  such,  shall  have  the  right  to  enter  into  any  state, 
county,  city,  or  township  or  other  public  office  or  offices 
in  this  state,  or  any  public  institution,  and  examine  any 
books,  papers  or  documents  contained  therein  or  belong- 
ing thereto  for  the  purpose  of  making  such  examination, 
and  shall  have  access,  in  the  presence  of  the  custodian 
thereof  or  his  deputy,  to  the  cash  drawers  and  cash  in 
the  custody  of  such  officer,  and  they  shall  also  have  the 
right,  during  business  hours  to  examine  the  public  ac- 
counts in  any  depository  which  has  public  funds  in  its 
custody  pursuant  to  the  laws  of  this  state.  The  state 
examiner,  deputy  examiner  or  any  field  examiner,  when 
engaged  in  making  any  examination  of  any  office,  officer, 
board  or  institution,  or  any  other  examination  authorized 
by  this  act,  may  issue  subpoenas  for  witnesses  to  appear 
before  him  in  person  or  to  produce  books  and  papers 
before  him  for  inspection  and  examination.  They  shall 
have  the  authority  to  administer  oaths  and  to  examine 
such  witnesses  under  oath  orally  or  by  interrogatories 
propounded  touching  the  matters  under  investigation  and 
examination,  and  under  authority  of  the  state  examiner, 
such  oral  examination  may  be  taken  in  shorthand  and 
transcribed,  and  the  reasonable  expense  thereof  shall  be 
paid  by  the  municipality  in  the  same  manner  as  the  com- 


8 

pensation  of  the  field  examiner  is  paid.  Such  subpoenas 
shall  be  served  by  any  person  authorized  to  serve  civil 
process  from  any  court  in  this  state.  In  case  any  witness 
duly  subpoenaed  refuses  to  attend,  or  refuses  to  produce 
documents,  books  and  papers  as  required  in  such  sub- 
poena, or  shall  attend  and  refuse  to  make  oath  or  affir- 
mation, or  being  sworn  or  affirmed,  shall  refuse  to  testify 
when  called  upon  so  to  do,  then  such  person  shall  be  by 
such  examiner  reported  to  the  prosecuting  attorney  of 
the  county  or  judicial  district  where  the  offense  is  com- 
mitted for  proceedings  by  that  officer  under  section  504 
of  an  act  entitled  "An  act  concerning  public  offenses," 
approved  March  10,  1905,  and  such  examiner  may  apply 
to  the  circuit  court  having  jurisdiction  thereof  for  the 
enforcement  of  attendance  and  answers  to  questions  as 
provided  by  law  in  the  matter  of  taking  depositions. 
Wilful  false  swearing  in  such  examination  shall  be  perjury 
and  shall  be  punishable  as  such.  A  report  of  such  ex- 
amination shall  be  made,  signed  and  verified  in  duplicate 
by  the  officer  making  the  examination,  one  copy  to  be 
filed  with  the  state  examiner,  one  copy  to  be  filed 
with  the  officer  or  institution  examined,  and  one  copy  to 
be  filed  with  the  auditing  department  of  the  municipality 
examined  and  reported  upon.  If  any  such  examination 
discloses  malfeasance,  misfeasance  or  nonfeasance  in  office 
on  the  part  of  any  officer  or  employe,  an  additional  copy  of 
such  report  shall  be  so  made,  signed  and  verified,  and  it  shall 
be  the  duty  of  the  state  examiner  to  place 'such  report  with 
the  governor,  and  the  governor  shall  transmit  the  same  to  the 
attorney-general  and  the  attorney-general  shall  institute  and 
prosecute  such  civil  proceedings  against  such  delinquent 
officer,  or  upon  his  official  bond  or  both,  as  will  carry  into 
effect  the  findings  resulting  from  such  examination  and 
secure  to  the  proper  municipality  the  recovery  of  any  funds 
misappropriated.  Any  such  report  as  is  described  in  this 
section  or  a  copy  thereof  duly  certified  by  the  state  ex- 
aminer shall  be  taken  and  received  in  any  and  all  the 
courts  of  this  state,  as  evidence  of  the  facts  in  such 


reports  stated  and  contained.  It  shall  be  unlawful  for 
any  deputy  examiner  or  field  examiner  to  make  any  dis- 
closure of  the  result  of  any  examination  of  any  public 
account  excepting  as  he  shall  make  the  same  to  the  state 
examiner,  or  as  he  shall  be  directed  to  give  publicity  to 
any  such  matter  by  the  state  examiner,  or  by  any  court. 
(Sec.  9,  Acts  1909,  p.  136 ';  Sec.  7546i  Burns  R.  S.  1914. 
The  portion  of  the  above  section  in  italics  has  been  re- 
pealed by  subsequent  acts.) 

Failure  to  Report — Penalty. 

10.  Any  public  officer  who  shall  fail  or  neglect  to 
make,  verify  and  file  with  the  state  examiner  any  such 
report  .as  is  required  by  this  act,   or  who  shall  fail  or 
neglect  to  follow  the  directions  of  the  state  examiner  in 
keeping  the  accounts  of  his  office,  or  who  shall  refuse  the 
state  examiner,  deputy  examiner  or  field  examiner  access 
to  the  books,  accounts,  papers,  documents  or  cash  drawer 
or  cash  of  his  office,  or  who  shall  in  any  way  interfere  with 
such  examiners  in  the  discharge  of  their  official  duties 
shall  be  guilty  of  a  misdemeanor  and  shall  be  fined  not 
less  than  one  hundred  dollars  nor  more  than  one  thousand 
dollars,  and  shall  forfeit  and  be  removed  from  his  office 
in  the  manner  now  or  hereafter  provided  by  law.     (Sec. 
10,  Acts  1909,  p.  136;  Sec.  7 5 46 j  Burns  R.  S.  1914.) 

Fee  Records — Fee  and  Salary  Book — Open  to  Pub- 
lic. 

11.  There  shall  be  kept  in  the  office  of  each  public 
officer,  board,  commission  and  institution  in  this  state,  a 
record  of  fees  collected  for  the  public  treasury,  and  in 
addition  a  separate  fee  and  salary  book,  both  of  which 
shall  at  all  times  be  subject  to  public  inspection,  the  forms 
for  which,  for  each  class  of  offices,  shall  be  devised  and 
formulated  by  the  governor,  auditor  and  state  examiner 
provided  in  this  act.     It  shall  be  the  duty  of  all  public 
officers  in  this  state,  all  boards,  commissioners,  commis- 


10 

sions,  superintendents  of  institutions,  constables,  justices 
of  the  peace,  town  and  city  marshals  and  mayors,  city 
judges  and  mayors  who  act  as  city  judges,  and  all  other 
persons  who  collect  fees  for  their  services  or  as  otherwise 
provided  by  law  or  in  the  course  of  their  official  duty,  to 
keep  a  complete  record  of  all  such  fees  collected  from  any 
and  every  source  whatever,  and  such  officers  and  persons 
shall  keep  a  separate  record  of  all  such  fees  as  are  payable 
into  the  public  treasury,  and  a  separate  record  showing 
all  fees  and  salaries  received  by  any  officer  or  person,  and 
it  shall  be  the  duty  of  all  such  officers  who  employ  depu- 
ties, assistants,  clerks,  stenographers  or  other  employes 
who  receive  a  salary,  fees  from  any  source  whatever,  or 
other  compensation,  paid  with  public  funds,  to  enter  in 
such  fee  and  salary  book  the  names  of  all  such  officers  and 
persons,  including  himself,  as  receive  any  such  compensa- 
tion, and  the  amount  thereof,  from  time  to  time,  as  the 
same  accrues,  and  to  show  upon  each  book  the  particulars 
of  each  item  and  from  whom  and  on  what  account  the 
same  accrues  and  when  the  same  was  paid  to  the  officer 
or  other  person,  and  by  whom  paid.  The  intention  and 
purpose  of  this  section  is  declared  to  be  that  such  book 
shall  contain  separately  the  items  and  totals  of  all  sums 
collected  for  the  benefit  of  the  public  treasury  and  of  all 
sums  received  by  the  respective  persons  for  all  services 
rendered  and  which  accrues  to  them  respectively  on  ac- 
count of  their  exercising  the  duties  of  such  position  so 
held  by  them  respectively,  and  that  this  section  shall  be 
construed  to  apply  to  all  state  officers,  state  institutions, 
state  commissioners  or  commission,  and  to  all  county, 
city,  town,  township  and  school  officer  in  this  state. 
Such  records  as  are  provided  for  in  this  section  shall  be 
public  records  and  shall  always  be  accessible  to  the  public. 
(Sec.  11,  Acts  1909,  p.  136;  Sec.  7546k  Burns  R.  S.  1914.) 

Fines  or  Forfeitures — Record  Book — Reports — Pen- 
alty. 

12.     It  shall  also  be  the  duty  of  any  officer  who  col- 
lects or  receives  fines  or  forfeitures  belonging^to  the  State 


11 

of  Indiana,  to  keep  in  a  separate  book  a  record  of  all  sums 
received  from  such  fines  and  forfeitures,  the  amount  of 
each  and  from  whom  and  when  received.  It  shall  be  the 
duty  of  the  clerk  of  every  court  possessing  criminal  juris- 
diction, and  of  every  justice  of  the  peace,  mayor  or  city 
judge  who  assesses  fines,  to  make  report  forthwith  to  the 
auditor  of  state  of  any  and  all  fines  assessed  in  such  courts 
or  by  such  justices  of  the  peace,  mayors  or  city  judges  for 
violation  of  the  criminal  statutes  of  the  State  of  Indiana, 
and  upon  payment  of  any  such  fines  forthwith  to  report 
such  payment  to  the  auditor  of  state,  and  it  shall  be  the 
duty  of  such  officers  immediately  upon  the  occurrence 
thereof,  to  report  to  the  auditor  of  state  the  forfeiture  of 
all  bonds  and  recognizances  in  which  the  principals  have 
defaulted,  and  for  the  purpose  of  making  such  report  a 
forfeiture  shall  be  deemed  to  have  occurred  whenever 
and  as  soon  as  the  principal  in  said  bond  or  recognizance 
shall  have  defaulted  therein,  and  upon  payment  of  any 
such  forfeiture  the  same  shall  be  by  such  officer  reported 
forthwith  to  the  auditor  of  state,  and  it  shall  be  the  duty 
of  the  auditor  of  state  to  keep  an  account  of  all  such  fines 
and  forfeitures  and  payments  thereof  and  to  charge  such 
officers  therewith  as  debtors  to  the  common  school  fund 
immediately  upon  the  report  of  payment  thereof.  The 
examination  in  this  act  provided  for  shall  extend  to  the 
offices  of  justice  of  the  peace  and  all  mayors  and  city 
judges  who  collect  and  receive  such  fines  and  forfeitures. 
The  expense  of  such  examinations  shall  be  paid  for  by  the 
township  in  and  for  which  such  person  is  justice  of  the 
peace,  or  by  the  city  or  town  for  which  such  person  is 
mayor  or  judge,  as  the  case  may  be,  and  as  provided  in 
section  14  of  this  act.  Any  public  officer  who  shall  violate 
any  of  the  provisions  of  sections  11  and  12  of  this  act  or 
fails  to  comply  therewith  shall  be  guilty  of  a  misdemeanor, 
and  upon  conviction  thereof  shall  be  fined  not  less  than 
one  hundred  dollars,  nor  more  than  five  hundred  dollars, 
and  shall  forfeit  and  be  removed  from  his  office  as  now  or 
hereafter  provided  by  law.  (Sec.  12,  Acts  1909,  p.  136; 
Sec,  7 5 461  Burns  R.  S.  1914.) 


12 

Audit  of  Bills — Warrants — Quietus. 

13.  It   shall    be    the    duty    of    every    officer    having 
authority  to  draw  the  warrant   of  the  state   or   of  any 
municipality  referred  to  in  this  act  in  disbursing  its  funds, 
or  who  has  authority  to  execute  the  receipt  and  quietus 
of  the  state  or  of  such  municipality  in  settlement  with 
public  officers  or  with  debtors,  before  presenting  the  same 
for  allowance  to  the  board  or  other  authority  required  to 
pass  upon  the  same,  to  make  an  examination  of  all  claims 
as  to  their  form,  the  authentication  thereof  as  required  by 
law,  whether  they  are  based  upon  contract  or  statutory 
authority,  and  as  to  their  apparent  correctness,  and  upon 
presenting  the  same  to  file  therewith  his  certificate  in 
writing  as  to  such  matters  in  respect  to  each  and  all  of 
such  claims;  and  where  the  authority  to  pass  upon  and 
allow  such  claim  is  lodged  in  such  officer,  he  shall,  before 
drawing  a  warrant   therefor,   certify  to   the  correctness 
thereof  over  his  official  signature,  and  it  shall  be  his  duty 
before  issuing  the  receipt  or  quietus  of  the  state  or  munici- 
pality to  any  debtor  or  any  officer  making  settlement 
with  the  state  or  municipality  to  examine  the  report, 
account   ot  settlement  sheet   upon   which   settlement   is 
made,  and  to  require  of  such  debtor  or  officer,  or  to  other- 
wise secure  all  such  information,  accounts,  vouchers  or 
exhibits  as  shall  be  necessary  to  satisfy  such  officer  is- 
suing such  receipt  or  quietus  of  the  correctness  of  such  re- 
port, account  or  settlement  sheet,  and  to  certify  thereon 
that  he  has  made  such  examination  and  is  satisfied  as  to 
its  correctness,  and  no  such  warrant  or  quietus  shall  be 
issued  by  any  such  officer  until  such  certificate  shall  have 
been  executed  and  filed  with  such  claim,  report,  account 
or  settlement  sheet.     (Sec.   13,   Acts  1909,   p.   136;  Sec. 
7546m  Burns  R.  S.  191 4.) 

Expense  of  Examinations — How  Paid. 

14.  The  expense  of  examination  and  investigation  of 
public  accounts,  provided  for  herein,  shall  be  paid  by 


13 

each  municipality  for  the  examination  and  investigation  of 
its  accounts,  including  those  of  its  public  service  indus- 
tries, and  when  any  field  examiner  shall  file  with  the  state 
examiner  his  voucher  in  form  prescribed  by  law  relating 
to  state  expenditures,  the  state  examiner,  if  he  approve 
the  same,  is  hereby  authorized  and  empowered  to  certify 
the  expense  of  such  examination  and  investigation  to 
the  auditor  of  the  county  in  which  such  municipality 
is  situate,  who  shall  forthwith  and  without  any  appropria- 
tion being  made  therefor,  issue  his  warrant  for  the  amount 
stated  in  such  certificate  on  the  county  treasurer,  payable 
to  the  person  named  in  such  certificate,  out  of  the  general 
fund  of  the  county,  said  fund,  except  as  to  expense  for 
examining  and  investigating  the  financial  affairs  of  the 
county  and  its  offices  and  officers,  to  be  reimbursed  by  the 
county  auditor  out  of  the  moneys  due  such  municipality 
at  the  next  semi-annual  settlement  of  the  collection  of 
taxes,  in  case  of  school  corporations  the  same  to  be  de- 
ducted from  the  special  school  fund.  In  the  event  the 
county  to  whom  such  claim  may  be  made  shall  not  have 
possession  or  collection  of  funds  due  or  to  be  due  to  any 
municipality  the  affairs  of  which  are  examined,  then  such 
certificates  shall  be  filed  with,  and  such  warrant  shall  be 
drawn  by  the  disbursing  officer  of  such  municipality 
having  authority  to  draw  warrants  upon  its  funds,  and 
said  warrant  shall  be  paid  forthwith  without  any  appro- 
priation being  made  therefor.  In  case  it  shall  be  neces- 
sary to  employ  such  field  examiners  in  the  investigation  of 
state  offices  or  state  institutions  then  such  certificate  of 
expense  shall  be  made  to  the  auditor  of  the  State  of  In- 
diana, who  shall  draw  the  warrant  of  the  state  to  cover 
the  same,  which  warrant  shall  be  paid  out  of  funds  not 
otherwise  appropriated.  (Sec.  H,  Acts  1909,  p.  136 ;  Sec. 
7546n  Burns  R.  S.  1914.) 

Traveling  Expenses. 

15.     The  necessary  traveling  expenses   of  the  state 
examiner  and  his  deputies  when  engaged  in  the  business 


14 

of  the  state,  shall,  when  approved  by  the  governor  and 
duly  itemized  and  accompanied  with  vouchers,  as  re- 
quired by  the  law  relating  to  state  expenditures,  be  paid 
out  of  moneys  not  otherwise  appropriated.  (Sec.  15, 
Acts  1909,  p.  136;  Sec.  7456o  Burns  R.  S.  1914.) 

Bonds  Required. 

16.  The  officers  provided  for  by  this  act  shall   each 
give  bond  for  the  faithful  performance  of  his  duties,  as  fol- 
lows:    The  state  examiner  in  the  sum  of  five  thousand 
dollars,   to  be  approved  by  the  governor;  each  deputy 
examiner  in  the  sum  of  three  thousand  dollars,  to  be  ap- 
proved by  the  governor;  ard  each  field  examiner  in  the 
sum  of  one  thousand  dollars,  to  be  approved  by  the  state. 
(Sec.  16,  Acts  1.909.  p.  136;  Sec.  7546p  Burns  R.  S.  1914.) 

Definitions. 

17.  The    term-  "municipality"    as   used   in   this  act, 
shall  be  construed  to  extend  to,  include  and  mean  any 
county,  township,  city,  town,  school  town,  school  town- 
ship, or  school  city  in  this  state.     The  term  "public  office," 
as  used  in  this  act,  shall  be  construed  to  extend  to,  include 
and  mean  the  office  of  any  and  every  person  who  for  or 
on  behalf  of  the  state  or  any  municipality  or  any  public 
service  industry,  holds,  receives,  disburses  or  keeps  the 
accounts  of  the  receipts  and  disbursement  of  any  public 
funds.     The  term  "public  officer,"   as   used  in  this  act, 
shall  be  construed  to  extend  to,  include  and  mean  any 
person  who  holds,  receives,   disburses  or  is  required  by 
law   to   keep   any   account    of   public   funds.     The   term 
"public  institution,"  as  used  in  this  act,  shall  be  construed 
to  extend  to,  include  and  mean  any  institution  or  public 
service  industry  maintained  in  whole  or  in  part  at  public 
expense  or  supported  in  whole  or  in  part  by  appropriations 
or  public  funds  or  by  taxation.     The  term  "public  ser- 
vice industries,"  as  used  in  this  act,  shall  be  construed  to 
extend  to,  include  and  mean  any  and  all  public  service 
industries  owned  either  directly  by  the  municipality  or 


15 

to  the  support  of  which  the  municipality  contributes  from 
public  funds,  or  the  capital  stock  of  which  the  munici- 
pality may  be  the  owner  of  any  part,  or  the  bonds  of 
which  may  be  owned  or  guaranteed  by  the  municipality. 
(Sec.  17,  Acts  1909,  p.  136;  Sec.  75Ji.6q  Burns  R.  S.  1914.) 

Bribe— Offer  or  Acceptance — Penalty. 

18.  If  any  person  shall  give  or  offer  to  any  state 
examiner,  deputy  examiner,  field  examiner,  clerk  or  other 
employe  of  the  department  of  inspection  and  supervision 
of  public  offices,  any  money,  gift,  emolument,  compensa- 
tion or  thing  of  value  in  order  to  influence  the  action  of 
such  examiner  or  other  person  in  any  matter  pending  in 
said  department  or  in  the  matter  of  the  examination  of 
any  public  account,  or  for  the  purpose  of  preventing  or 
delaying  the  examination  of  any  public  account  or  for  the 
purpose  of  influencing  the  action  of  such  examiner  or 
other  person  in  framing,  changing,  withholding  or  de- 
laying any  report  of  any  examination  of  any  public  ac- 
count, he  shall,  upon  conviction  thereof,  be  fined  in  any 
sum  not  more  than  five  thousand  dollars  or  shall  be  im- 
prisoned in  the  state  prison  for  not  less  than  one  year  nor 
more  than  fourteen  years,  or  both,  and  any  state  examiner, 
deputy  examiner,  field  examiner,  clerk  or  other  employe  of 
the  department  of  inspection  and  supervision  of  public 
offices  who  shall  receive  or  solicit  any  money,  gift,  emolu- 
ment, compensation  or  thing  of  value  for  the  purpose  of 
being  influenced  in  any  matter  pending  in  said  depart- 
ment or  in  the  matter  of  the  examination  of  any  public 
account,  or  for  the  purpose  of  being  influenced  to  prevent 
or  delay  the  examination  of  any  public  account  or  for 
the  purpose  of  being  influenced  to  change,  delay  or  with- 
hold any  report  of  the  examination  of  any  public  account, 
shall,  upon  conviction  thereof,  be  fined  in  any  sum  not 
more  than  five  thousand  dollars,  or  shall  be  imprisoned 
in  the  state  prison  for  not  less  than  one  year  nor  more  than 
fourteen  years,  or  both.  For  the  purpose  of  this  section 
the  term  "public  account"  shall  be  construed  to  extend 


16 

to,  include  and  mean  any  account,  the  examination  of 
which  is  provided  for  in  this  act.  (Sec.  18,  Acts  1909,  p. 
136;  Sec.  7546r  Burns  R.  S.  1914.) 

Examinations  Without  Notice — Penalty. 

19.  All    examinations   provided    for   in    this    act    or 
made  under  or  pursuant  to  the  provisions  of  this  act  shall 
be  made  without  notice  to  the  officers  whose  accounts 
are  to  be  examined,   and  without  notice  to  any  clerk, 
deputy,  employe  or  other  person  employed  in  or  connected 
with  the  office  or  the  business  of  such  officer,  and  any 
person  who  shall  give  or  cause  to  be  given  directly  or 
indirectly  any  notice  or  knowledge  of  any  proposed  ex- 
amination of  any  public  account  to  the  officer  in  charge 
of  such  account  or  to  any  other  person  other  than  as  such 
notice  or  knowledge  shall  be  communicated  as  between 
the  state  examiner,  deputy  examiners  and  field  examiners, 
shall,  upon  conviction  thereof,  be  fined  in  any  sum  not 
exceeding  five  hundred  dollars,  or  shall  be  imprisoned  in 
the  county  jail  for  not  less  than  six  months,   or  both. 
(Sec.  19,  Acts  1909,  p.  136;  Sec.  7546s  Burns  R.  S.  1914.) 

Books,  Records  and  Forms. 

20.  No    system    for    uniform    bookkeeping    or    any 
book,  record  or  form  which  may  hereafter  be  adopted  shall 
be  copyrighted  unless  it  shall  be  deemed  expedient  by  the 
governor  that  a  copyright  be  procured  in  the  name  of 
the  state;  and,  if  any  such  copyright  be  procured,  the 
acceptance  by  the  state  or  by  any  municipality  of  any 
bid  for  printed  supplies  of  any  sort   shall   operate   as    a 
license  from  the  state  to  the  successful  bidder  to  manufac- 
ture any  such  copyrighted  books,  records  or  forms  in- 
cluded   in    such    bid  for  public  use  without  payment  of 
royalty.     All  public  books,  records  and  stationery  used 
in  the  offices  for  which  examination  is  provided  in  this  act, 
shall  be  purchased  by  the  state,  municipality  or  institu- 
tion after  the  manner  now  provided  by  law.     (Sec.  20, 
Acts  1909,  p.  136;  Sec.  7 5 46 1  Burns  R.  S.  1914.) 


17 

When  Act  in  Effect. 

21.  The  uniform  system  of  accounting  and  reporting 
and  inspection  provided   therefor  shall   be  installed   as 
far  as  possible  in  all  the  offices  referred  to  in  this  act,  at 
the  beginning  of  the  next  fiscal  year  of  the  municipality 
subsequent  to  the  taking  effect  of  this  act.     The  exam- 
ination provided  for  in  this  act  under  authority  of  the 
state  examiner  shall  not  extend  back  more  than  one  year 
prior  to  the  beginning  of  such  fiscal  year  except  on  au- 
thority of  the  governor.     (Sec.   21,   Acts  1909,   p.   136; 
Sec.  7546u,  Burns  R.  S.  1914.) 

Officers — Duties  as  to  Books,  Etc. — Penalty. 

22.  It  is  hereby  made  the  duty  of  the  various  officers 
of  the  state   and  its  institutions   and  municipalities  to 
adopt  and  use  the  books,  forms,  records  and  systems  of 
accounting  and  reporting  that  shall  be  adopted  by  the 
board  of  accounts,  when  directed  so  to  do  by  said  board, 
and  all  forms,  books,  and  records  necessary  thereto  shall 
be  purchased  by  said  officers  and  in  the  manner  now  pro- 
vided by  law.     Any  officer  or  person  who  shall  refuse  to 
provide  such  books,  forms,  or  records,  or  who  shall  fail 
or  refuse  to  use  them,  or  who  shall  fail  or  refuse  to  keep 
the  accounts  of  his  office  as  directed  by  said  board  as 
provided  herein,  shall  be  guilty  of  a  misdemeanor,  and 
upon  conviction  shall  be  fined  not  less  than  one  hundred 
($100)  dollars  and  removed  from  such  office.     (Sec.    22, 
Acts  1909,  p.  136;  Sec.  7546v  Burns  R.  S.  1914.) 

Repeal. 

23.  All  laws  and  parts  of  laws  in  conflict  with  this 
act  are  hereby  repealed  to  the  extend  of  such  conflict; 
provided,  that  the  provisions  of  this  act  shall  not  be  con- 
strued to  relieve  any  officer  of  any  duties  now  required 
by  law  of  him  with  relation  to  the  auditing  of  public 
accounts  or  the  disbursement  of  public  funds,  but  the  pro- 
visions of  this  act  shall  be  construed  to  be  supplemental 


18 

to  all  existing  provisions  of  law  safe-guarding  the  care 
and  disbursement  of  public  funds:  and,  Provided  fur- 
ther, That  the  provisions  of  this  act  shall  not  be  construed 
to  limit  or  curtail  the  power  of  the  governor  of  the  state, 
under  existing  laws,  to  make  examination  or  investigation 
of  any  public  office  or  to  require  reports  therefrom. 
(Sec.  23^  Acts  1909,  p.  136',  Sec.  75^6w  Burns  E.  S.  1914.) 

Board    of  Accounts — Examination — Reports — Pub- 
licity. 

24.  From  and  after  the  taking  effect  of  this  act  (May 
31,  1917),  whenever  an  examination  shall  have  been  made 
under  the  authority  of  the  state  board  of  accounts  of 
the  State  of  Indiana,  of,  by  or  under  the  authority  of 
the  state  examiner,  deputy  examiners,  or  field  examiners, 
now  provided  by  law,  a  report  of  such  examination  shall 
be  made,  signed  and  verified  in  quadruplicate  by  the 
officers  making  such  examination,  and  said  quadrupli- 
cate report  shall  immediately  be  filed  with  the  state 
examiner,  and  after  inspection  thereof  the  state  examiner 
shall  immediately  file  one  copy  thereof  with  the  officer 
or  institution  examined,  and  one  copy  with  the  auditing 
department  of  the  state,  or  of  the  municipality  examined 
and  reported  upon  and  said  report  shall  thereupon  im- 
mediately become  a  part  of  the  public  records  of  the  office 
of  the  state  examiner,  of  the  office  or  institution  examined, 
and  of  the  auditing  department  of  the  state  or  of  the 
municipality  examined  and  reported  upon,  and  at  all 
times  thereafter  shall  be  open  to  public  inspection: 
Provided,  however,  That  on  special  order  executed  in 
writing  by  the  governor  of  the  State  of  Indiana,  any 
specified  report  or  reports  shall  be  retained  in  the  custody 
of  the  state  examiner,  and  withheld  from  publicity  for  such 
time  as  may  to  the  state  board  of  accounts  appear  neces- 
sary. If  any  such  examination  discloses  malfeasance, 
misfeasance,  or  nonfeasance  in  office  or  of  any  officer,  or 
employe,  a  copy  of  such  report  so  made,  signed,  and 
verified  shall  be  placed  by  the  state  examiner  with  the 


19 

governor,  and  the  governor  shall  transmit  the  same  to  the 
attorney-general,  and  the  attorney-general  thereupon 
shall  diligently  institute  and  prosecute  such  civil  proceed- 
ings against  such  delinquent  officer,  or  upon  his  official 
bond,  or  both,  and  against  any  other  proper  person,  as 
will  carry  into  effect  the  findings  resulting  from  such 
examination,  and  secure  to  the  state  or  to  the  proper 
municipality  the  recovery  of  any  funds  misappropriated, 
diverted  or  unaccounted  for. 

It  shall  be  unlawful  for  any  deputy  examiner  or  field 
examiner,  before  the  same  shall  be  made  public  as  herein 
provided,  to  make  any  disclosure  of  the  result  of  any 
examination  of  any  public  account  excepting  as  he  shall 
make  the  same  to  the  state  examiner,  or  as  he  shall  be 
directed  to  give  publicity  to  any  such  matter  by  the  state 
examiner  or  by  any  court.  In  case  such  report  shall 
show  or  disclose  the  commission  of  a  crime  or  crimes  by 
any  person,  or  persons,  it  shall  be  the  duty  of  the  state 
examiner  to  cause  the  same  to  be  transmitted  and  pre- 
sented to  the  grand  jury  of  the  county  in  which  said 
crime  or  crimes  were  committed,  at  their  first  session 
after  the  making  of  such  report,  and  at  such  subsequent 
sessions  as  may  be  required,  and  it  shall  be  the  duty  of 
the  state  examiner  to  furnish  said  grand  jury  any  and  all 
evidence  at  his  command  necessary  in  the  investigation 
and  prosecution  thereof.  (Sec.  1,  Acts  1917,  p.  347.) 

Prosecutions — Duty  of  Prosecutor — Docket  Fee. 

25.  Upon  the  written  request  of  the  attorney-general 
the  prosecuting  attorney  of  the  circuit  having  jurisdiction 
of  such  action  shall  appear  with  the  attorney-general  in 
any  and  all  causes  begun  by  the  attorney-general  for  the 
recovery  of  moneys  or  for  whatever  purposes  growing 
out  of  any  such  examination  or  report,  and  said  prose- 
cuting attorney  shall  obey  and  comply  with  all  directions 
and  orders  of  the  attorney-general  relating  to  the  prose- 
cution of  such  suit  or  suits,  and  in  each  case  where  the 
prosecuting  attorney  does  so  appear  a  docket  fee  of 


20 

twenty-five  ($25.00)  dollars  for  his  use  and  benefit  shall 
be  taxed  as  costs  in  said  cause  'and  shall  be  recovered  as  a 
part  of  the  judgment  rendered  therein.  (Sec.  2,  Acts 
1917,  p.  347.) 

Authority  of  Attorney-General — Duty  of  Examiner 
—Per  Diem. 

26.  The  attorney-general  by  and  with  the  consent 
of  the  state  examiner  and  the  deputy  examiners,  shall 
have  power  to  compromise  and  adjust  any  action  brought 
by  him  as  required  in  this  act.     In  all  cases  where  any 
money  comes  into  his  hands  he  shall  immediately  pay 
the  same  into  the  treasury  of  the  state  or  of  the  munici- 
pality to  which  it  belongs,  and  shall  cause  the  same  to 
be  distributed  among  the  proper  funds.     The  attorney- 
general  may,  in  his  discretion,  and  upon  the  order  of  the 
governor  shall,  appeal  any  such  causes  to  the  appellate 
and  supreme  courts,  or  both,  as  the  case  may  be. 

It  shall  be  the  duty  of  the  state  examiner  and  of  the 
field  examiners  making  any  such  report  to  use  reasonable 
diligence  in  the  making  of  investigations  and  in  fur- 
nishing and  securing  evidence  in  connection  with  the 
prosecution  of  suits  brought  on  such  reports,  when  and 
as  requested  by  the  attorney-general,  and  reasonable  per 
diem  and  expenses  incurred  therein  shall  be  paid  in  the 
amount  and  in  the  manner  now  provided  by  law  in  case 
of  examinations.  (Sec.  3,  Acts  1917,  p.  347.) 

State  or  Sub-division  as  Plaintiff. 

27.  Any  action  brought  by  the  attorney-general  as 
provided  in  this  act  may  be  brought  in  the  name,   as 
plaintiff,  of  the  State  of  Indiana  or  such  municipality, 
or  sub-division  of  the  State  of  Indiana  as  it  may  appear 
is   entitled  to  recover  moneys   or  to  secure   other  relief 
under  such  action.      If  the  action  is  brought  on  an  official 
bond  or  official  bonds,  the  cause  may  be  brought  in  the 
name  of  the  State  of  Indiana  on  the  relation  of  such 
plaintiff.     In  an  action   against  a  township   trustee,   or 


21 

ex-township  trustee,  or  upon  his  official  bond,  both  the 
civil  and  school  corporations  may  be  named  as  plaintiff 
or  relator  in  the  same  action,  and  recovery  may  be  had 
for  the  aggregate  amount  due  both  corporations,  but  the 
court  or  jury  trying  the  case  shall  in  the  finding  or  verdict 
state  the  amount  due  each  corporation.  In  an  action 
where  a  board  of  commissioners  is  plaintiff  or  relator,  the 
plaintiff  shall  be  entitled  to  recover  against  the  delinquent 
officer  or  ex-officer,  or  upon  his  official  bond,  or  bonds, 
all  such  amounts  as  would  be  recoverable  under  all  the 
laws  of  this  state,  including  this  act,  in  any  or  all  actions 
by  or  upon  the  relation  of  the  board  of  commissioners, 
or  by  or  upon  the  relation  of  any  county  officer  or  other 
person  authorized  to  sue  for  whatever  funds  or  for  any 
funds  of  which  it  is  the  custodian,  and  with  which  it  is 
chargeable,  and  in  case  any  of  the  funds  so  recovered  are 
school  funds,  the  court  or  jury  trying  the  case  shall  find 
and  state  the  amount  thereof.  In  any  action  brought 
under  this  act  the  plaintiff  shall  be  entitled  to  recover  in 
addition  to  the  amount  misappropriated,  diverted,  or 
unaccounted  for,  all  such  penalties  and  interest  as  might 
be  recoverable  under  laws  other  than  this  act.  The 
term  municipality  as  used  in  this  act  shall  be  construed  to 
extend  to,  include  and  mean  any  county,  township,  city, 
town,  school  town,  school  township,  or  school  city  in  this 
state.  (Sec.  4,  Acts  1917,  p.  347.) 

Remedies  Cumulative. 

28.  The  remedies  provided  for  in  this  act  are  cumu- 
lative, and  this  act  shall  not  be  construed  to  abridge  the 
rights  of  other  officers  to  sue  on  behalf  of  municipalities, 
except  to  the  extent  that  where  the  attorney-general 
has  brought  an  action  under  the  authority  of  this  act,  no 
other  action  shall  be  brought  for  the  same  matter  while 
such  action  brought  by  the  attorney-general  is  pending, 
and  excepting  as  other  statutes  relating  thereto  are  herein 
expressly  repealed.  (Sec.  5,  Acts  1917,  p.  347.) 


22 

Attorney-General   Must  Enter  Appearance. 

29.  It  shall  be  the  duty  of  the  attorney-general  upon 
the  taking  effect  of  this  act  to  immediately  enter  his  ap- 
pearance for  the  plaintiff  in  all  causes  heretofore  brought 
by  prosecuting  attorneys  in  the  State  of  Indiana,  to  en- 
force causes  of  action  disclosed  by  reports  transmitted 
by  the  state  examiner  to  the  governor,  and  by  the  gover- 
nor to  the  attorney-general,  and  it  shall  be  the  duty  of  the 
attorney-general  to  prosecute   all   of  said  suits   to  final 
determination.     Otherwise  said  suits  shall  be  prosecuted 
to   final    determination    in    all   respects    under    the   laws 
existing  at  the  time  of  the  institution  of  such  suits,  and  as  if 
this  act  had  not  been  passed,  and  none  of  the  provisions  of 
this  act,  or  of  any  section  thereof,  shall  otherwise  affect 
any  suit  now  pending.     (Sec.  6,  Acts  '1917,  p.  347.) 

Repeal. 

30.  All  laws  in  conflict  with  this  act  are  hereby  re- 
pealed, and  sections  2,  3,  4,  5,  6,  8,  9,  10,  11  and  12  of  an 
act  entitled  "An  act  concerning  the  collection  and  re- 
covery of  public  funds  of  the  State  of  Indiana,  and  of 
counties,  townships,  cities  and  towns  therein,  and  other 
matters  properly  connected  therewith,"  approved  March 
3,  1911,  and  an  act  to  amend  section  7  of  an  act  entitled 
'An  act  concerning  the  collection  and  recovery  of  public 
funds  of  the  State  of  Indiana,  and  of  counties,  townships, 
cities,    and   towns   therein,    and   other   matters   properly 
connected    therewith,    approved    March     3,     1911,    and 
declaring  an  emergency,"  approved  March  14,  1913,  are 
hereby  expressly  repealed.      (Sec.  7,  Acts  1917,  p.  347.) 


Gaylord  Bros, 

Maker* 
Syracuse.  N.  Y. 

PAT.  J AH.  2 1J  908 


YD  0592! 


420644 


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